• Management & Information Systems Review
• /
• v.38 no.2
• /
• pp.67-81
• /
• 2019

In accordance with K-IFRS 1109, financial instruments are classified to amortized cost (AC), fair value through other comprehensive income (FVOCI) and fair value through profit or loss (FVPL). And disposal gains are prohibited to be recirculated for net income when FVOCI financial instruments would be sold in the future, so-called recirculation prohibition. This research investigates whether accumulated other comprehensive income of available-for sale financial assets(AFS) under K-IFRS 1039, could affect reclassified amounts to the FVPL securities from the AFS securities. Also, this study investigates the effects of the reported income on the reclassified FVPL, because CEOs are likely to try earnings management when net income is predicted to be less than target or is low, comparing other firms. As a result of empirical analysis, first, I find that accumulated other comprehensive income of the AFS has a positive impact on the reclassified FVPL. Second, level of reporting income has no significant impact on the reclassified FVPL. Third, interaction effects are significantly positive on the firms which have more other comprehensive income and less level of reported income. Fourth, the effects of the bank and securities are more distinct than those of the manufactures. This study is the first research to investigate earnings management through AFS at the timing of the first adoption of K-IFRS 1109. Empirical results of this study provide evidence of earnings management on the reclassification of FVPL which gives meaningful implications to regulators, academic researchers and auditors.

• Management & Information Systems Review
• /
• v.38 no.2
• /
• pp.139-163
• /
• 2019

The purpose of this study is to identify the influence of the high performance and the work system recognized by the organizational members participating in the NCS enterprise utilization consulting on the organizational effectiveness and the influence of the organizational performance. In order to achieve the purpose of this study, the research hypotheses were verified by applying multiple regression analysis and co-integration regression analysis on the 145 usable results from using the statistical program of SPSS 24.0. The results of this study are as follows. First, hypothesis 1, the analysis of positive(+) influence on organizational effectiveness on the characteristics of the system (selection system, evaluation and compensation, education and training opportunity, member participation system, job stability) was adopted due to its' positive(+) and significant relationship. Second, hypothesis 2, an analysis that the organizational effectiveness would have a positive impact on organizational performance was adopted due to its' proven work. However, its' effectiveness will need verification. Third, regression analysis was conducted to confirm the role of the hypothesis 3, personnel management effectiveness, between the high performance and the work system (selection system, evaluation/compensation, education/training opportunity, member participation system, job stability). As a result, Hypothesis 3 showed that the selection system (H3-1), evaluation and compensation(H3-2), education and career opportunities(H3-3), member participation system(H3-4), job stability(H3-4) showed that organizational effectiveness has a moderating role in HR effectiveness. The main implication of this study is that the positive and working system recognized by the organizational members has positive affects on organizational effectiveness and organizational performance. In order to enhance the substantiality management system through improvement of organizational performance, a regular implementation plan on a high-performance working system along with education & training system to improve organizational effectiveness is required so that the members of the organization could form a consensus. Second, as a result of confirming the moderating effects of HR management effectiveness, the moderating role of HR management system and organization effectiveness was verified positive. Therefore, this study shows that the part that verifies both organizational effectiveness and organizational performance through high-performance working system and the part that confirmed the role of control between high-performance work system and organizational effectiveness are the biggest difference from the previous research.

• Journal of Nutrition and Health
• /
• v.52 no.5
• /
• pp.488-500
• /
• 2019

Purpose: This study examined the effects of a mobile app-based program to reduce the dietary sugar intake according to the stages of the behavioral change in dietary sugar reduction in female college students. Methods: The program used in this study can monitor the dietary sugar intake after recording the dietary intake and provide education message for the reduction of dietary sugar intake. In an eight-week pre-post intervention study, 68 female college students were instructed to record all the food they consumed daily and received weekly education information. At pre-post intervention, the subjects were asked to answer the questionnaire about sugar-related nutrition knowledge, sugar-intake behavior, and sugar-intake frequency. For statistical analysis, ANOVA and a paired t-test were used for comparative analysis according Precontemplation (PC), Contemplation Preparation (C P), and A M (Action Maintenance) stage. Results: Significant differences were observed in the frequency of snacking, experience of nutrition education, and preference for sweetness according to the stages of behavior change in dietary sugar reduction. After finishing an intervention, the sugar-related nutrition knowledge score was increased significantly in the stages of Precontemplation (PC) and Contemplation Preparation (C P). The score of the sugar intake behavior increased significantly in all stages. The intake frequency of chocolate, muffins or cakes, and drinking yogurt decreased significantly in the PC stage and the intake frequency of biscuits, carbonated beverages, and fruit juice decreased significantly in the C P stage. Subjects in the PC and C P stages had an undesirable propensity in nutrition knowledge, sugar-intake behavior, and sugar-intake frequency compared to the A M stage, but this intervention improved significantly their nutrition knowledge, sugar-intake behavior, and sugar-intake frequency. Conclusion: This program can be an effective educational tool in the stages of PC and C P, and is expected to further increase the usability and sustainability of mobile application if supplemented appropriately to a health platform program.

• Journal of Nutrition and Health
• /
• v.52 no.5
• /
• pp.475-487
• /
• 2019

Purpose: With the increase of going out to eat, reducing the sodium in restaurant foods has a crucial impact on reducing sodium intake. This study aimed to assess the current status and perceptions of restaurant staffs related to reducing sodium use in restaurants. Methods: Restaurant managers and chefs (n = 312) in Seongnam area completed a questionnaire on the current status related to sodium use, the barriers to practice for reducing sodium use, support needs, and the practicability of methods for reducing sodium use in restaurants. Results: The percentage of restaurants in the preaction stage (including the precontemplation, contemplation, and preparation stages) for reducing sodium use was 79.7%. Logistic regression analysis showed that measuring salinity while cooking was associated with measuring seasoning (OR, 4.761; 95% CI, 2.325 ~ 9.751), action/maintenance stages of behavior change (OR, 2.829; 95% CI, 1.449 ~ 5.525) and providing salinity information of restaurant foods (OR, 6.314; 95% CI, 2.964 ~ 13.45). Maintaining taste and hindering the cooking process were the main barriers to reduce sodium use. The total practicability of actions for reducing sodium was higher in staffs who worked in restaurants that measured seasoning and salinity while cooking (p < 0.05 and p < 0.01, respectively). The hardest item to practice was 'purchase foods after comparing sodium content in the nutrition labeling'. 'Avoid serving salt-fermented foods as side dishes', 'serve small portions of kimchi and less salty kimchi', and 'put up promotional materials for reducing sodium intake' were selected as easy items to perform. The majority (82%) was willing to reduce sodium in restaurant foods under the support of local government and they desired the promotion of participating restaurants and education on cooking skills to reduce sodium. Conclusion: Measuring seasoning and salinity while cooking is a meaningful practice that is associated with stages of behavior change and the practicability of actions for reducing sodium. It is necessary to provide support and education with a gradual approach to staffs for reducing sodium in restaurant foods.

• Korean Journal of Environment and Ecology
• /
• v.33 no.4
• /
• pp.440-446
• /
• 2019

This study examined the growth and fruiting characteristics and the acorns biomass allometric equation of Quercus acuta to provide reference data related to the growth and seed supply during the restoration of evergreen forest in the warm temperate zone in Wando Island, Korea. For the growth survey, we selected and cut three sample trees having a mean diameter at breast height (DBH) to investigate the growth analysis through a stem analysis. We then developed the allometric equation (Y=aX+b) of DBH and tree height growth characteristic (Y) according to the average tree age (X) of sampled trees and estimated the DBH and tree height according to the age of Quercus acuta. For the fruiting survey, we selected and cut three sample trees with full fruit in August when, they are at the early mature fruiting stage, for the analysis. To develop the acorns/tree biomass allometric equation of Quercus acuta, we selected and cut ten sample trees of evenly divided diameters. The acorns biomass allometric equation ($Y=aX^b$) was derived by analyzing the biomass (Y) and the growth characteristics (X), such as the DBH, tree height, crown width, and crown height. The allometric equations of average tree age according to DBH and tree height were Y=0506X-2.064 ($R^2=0.999$) and Y=0.321X+0689 ($R^2=0.992$), respectively. The developed allometric equations estimated that the DBH were 3.0cm, 8.1cm, 13.1cm and 18.2cm while the tree heights were 3.9m, 7.1m, 10.3m, and 13.5m when the tree ages were 10, 20, 30, and 40 years, respectively. The analysis results of fruiting characteristics showed that the length, the diameter, the number of fruits, and the number of acorns per fruiting branch had the statistically significant difference and tended to decrease from the upper part to the lower part of crown downward. The total number of acorns was 1,312 acorns/tree in the upper part, 115 acorns/tree in the middle part, and 5 acorns/tree in the lower part of the crown. The allometric equation for the amount of acorns with DBH as an independent variable was $Y=0.003X^{4.260}$ with the coefficient of determination at 0.896. Although the coefficient of determination of the allometric equation using only DBH as the independent variable was lower than that using DBH and tree height ($D^2H$), it would be more practical to consider only DBH as the independent variable because of measurement errors.

• The Korean Journal of Archival Studies
• /
• no.33
• /
• pp.113-153
• /
• 2012

Since the government of Republic of Korea was established in 1948, a period that made the biggest difference on National Records Management System was from 1999 when was enacted. Especially, it was the period of President Roh's five-year tenure called Participation Government (2003-2008). This paper illustrates distinct phenomena of Records Management System Policy during Participation Government. Three major agents of the system are President Roh, the Presidential Secretariat, and Archives Management Bureau at the National Archives of Korea. They sometimes competed with themselves for initiatives of policy, but they used to cooperate with each other and have brought about innovations on records management. The first distinctive characteristic of Participation Government (below PG)'s records management is that it implemented governance actively. That is, it tried to listen carefully to all opinions of interest organizations related to records management and enacted laws based on those. The PG not only listened to civic groups, but also created two professional groups called Records Management Innovation Expert Committee and Innovation Decentralization Assessment Committee. Those two groups enacted . Another remarkable feature is a nomination of records management specialists at public institutions. In 2005, PG created Archival Research Positions among research public officials and appointed experts in the field of Archival Research History at central department. With the process, the government tried to provide public records management system and to improve specialty of records management. Since then, records management specialists were employed not only at local governments but also at private archival institutions. It has allowed of entering a new phase in employing records management professionals. The Participation Government also legislated (completely revised) . It led to a beginning of developing records management in Republic of Korea. was revised thoroughly for the e-Government period and was established as a foundation for managing presidential records. An establishing process of a country's records management system describes the degree of democratic development of society. Following governments should supplement PG's shortcomings and carry out 'New Governance Records Management System'. Principal subjects of records management system should include not only a government but also civic groups, local governments, small businesses, and academic professionals. The object of records management also needs to be democratic by recording not only the plans and enforcements of a task but also influences and results of a task. The way of archiving ought to be discussed by all related principals.

• The Korean Journal of Archival Studies
• /
• no.32
• /
• pp.3-44
• /
• 2012

The purpose of the study is to explore the strategies to build participatory digital archives for documenting localities. Following the introduction of the chapter one, the chapter two deals with categorizing participation types of persons and organizations for documenting localities, analysing characteristics and benefits of each type, and listing up the requirements of participatory archives based on literature reviews. The chapter three focuses on the analyses of digital archives especially based on the participation of organizations such as collecting institutions and community archives in USA, Canada and UK. The cases of participatory archives are divided into two types; i) digital archives based on archival collections of institutions such as libraries, archives, and museums, ii) digital archives mainly based on various community archives. Online Archives California(OAC) and Calisphere of University of California, MemoryBC of British Columbia of Canada, and People's Collection Wales of UK as the first type cases, and Connecting Histories of Birmingham, 'Community Archives Wales(CAW), Cambridgeshire Community Archive Network(CCAN), Norfolk Community Archives Network(NORCAN) as the second type cases are selected for comparative analyses. All these cases can be considered as archival portals since they cover collections from various organizations. This study then evaluates how these digital archives fulfill the requirements of participatory archives such as : i) integrated search of archives that are to be distributed, ii) participation of individuals and organizations, and iii) providing broader contextual information and representation of context as well as contents of archives. Lastly the final chapter suggests the implications for building participatory archives in Korean local areas based on following aspects : host organizations and implementation strategy, networks of collection institutions and community archives, preserving and reorganizing contextual information, selection and appraisal, and participation of records users and creators.

• The Korean Journal of Archival Studies
• /
• no.44
• /
• pp.51-99
• /
• 2015

The purpose of the archival appraisal has gradually changed from the selection of records to the documentation of the society. In particular, the qualitative and quantitative developments of the current digital technology and web have become the driving force that enables semantic acquisition, rather than physical one. Under these circumstances, the concept of 'documentary heritage' has been re-established internationally, led by UNESCO. Library and Archives Canada (LAC) reflects this trend. LAC has been trying to develop a new appraisal model and an acquisition model at the same time to revive the spirit of total archives, which is the 'Whole-of-society approach'. Features of this approach can be summarized in three main points. First, it is for documentary heritage and the acquisition refers to semantic acquisition, not the physical one. And because the object of management is documentary heritage, the cooperation between documentary heritage institutions has to be a prerequisite condition. Lastly, it cannot only documenting what already happened, it can documenting what is happening in the current society. 'Whole-of-society approach', as an appraisal method, is a way to identify social components based on social theories. The approach, as an acquisition method, is targeting digital recording, which includes 'digitized' heritage and 'born-digital' heritage. And it makes possible to the semantic acquisition of documentary heritage based on the data linking by mapping identified social components as metadata component and establishing them into linked open data. This study pointed out that it is hard to realize documentation of the society based on domestic appraisal system since the purpose is limited to selection. To overcome this limitation, we suggest a guideline applied with 'Whole-of-society approach'.

• The Korean Journal of Archival Studies
• /
• no.60
• /
• pp.123-159
• /
• 2019

Given that the concept of reproducing landscape is similar to that of recording historical sights, places can become special space where memories are archived through meaningful activities. Therefore, place and landscape are the important concepts for understanding the Home of Roh Moo-hyun. This research was initiated when Roh Moo-hyun Foundation's decided to return the Home of Roh Moo-hyun to the public. A research report was published as the first result of this initiative. Then an archive book was recently published based on the first research report. The research report was about philosophical and aesthetic meanings and contents, the layers of accumulated memories, the records based on the accumulated memories, and the attributes of the place, and the possibility of archiving, whereas the purpose of the archive book is to restore and to curate the original meaning of the Home of Roh Moo hyun through cultural events. There are 'three memories' of layers in the Home of Roh Moo-hyun. The first memory is about 'life and dreams' that President Roh Moo-hyun dreamed about after his retirement to the hometown. The second memory is about 'the loss of time' for 10 years of time after the decrease of the President Roh Moo-hyun. The third memory is 'the memory of citizens', which started with the public opening of the Home of Roh Moo-hyun. 'Low Roof House of President Roh Moo-hyun' is the archive book that comprises the three memories which are accumulated in the home of Roh Moo-hyun and 'record language' full of meanings.

• Journal of the Mineralogical Society of Korea
• /
• v.32 no.1
• /
• pp.51-61
• /
• 2019

Clay minerals, a major component of mud volcano (MV) sediments, are expected to provide important information for characterizing mud volcano formation mechanisms, but clay minerals have rarely been studied. The purpose of this study is to investigate the characteristics of 420 MV and surrounding marine sediments. Clay minerals and grain size were analyzed for 8 box cores from 420 MV and Mackenzie Trough. The relative proportions of the four major clay minerals in the Mackenzie Trough are almost constant in the order of illite, chlorite, kaolinite, and smectite, regardless of the distance from the Mackenzie River. However, the grain size tends to become fining as they move away from the Mackenzie River. Comparing the clay mineral characteristics of river (Colville River, Kuparuk River, Sagavanirktok River, Canning River, Mackenzie River) sediments entering the Beaufort Sea in order to determine the origin of the Mackenzie Trough and 420 MV sediments, the sediments of the Mackenzie Trough are characterized mainly by the Mackenzie River with a low ratio of smectite/illite and a high ratio of kaolinite/chlorite. In 420 MV sediments, the contents of clay minerals decrease in the order of illite, kaolinite, chlorite, and smectite, and the grain size with depth is almost constant. The content of smectite and coarse sediments is about two times higher than the reference core. No river with higher kaolinite content than chlorite exists in the Beaufort Sea, and the ratio of smectite/illite to kaolinite/chlorite is different from the reference core such as the ratio of the Mackenzie River. Compared to the reference core, the high contents of coarse sediments and the constant grain size with depth might be attributed to the ejection by MV. The reference core is interpreted as originating from Mackenzie River, and sediment of 420 MV is interpreted as originating from eruption of MV.